The ATO contributes to the economic and social wellbeing of Australians, through governing a range of programs that result in transfers and benefits back to the community.
We administer a range of payments and transfers on behalf of the Australian Government, including incentives and rebates delivered through the tax and superannuation systems. Administered programs may be managed by the ATO with policy and delivery assistance from other Commonwealth agencies, or directly through the tax and superannuation systems.
In many instances, annual fluctuations in the number and value of benefits are beyond our span of control and, therefore, not an accurate measure of our performance.
Accordingly, performance measures for our administered programs have been divided into two groups:
- those with specific performance targets
- those where our performance target is to administer the program in accordance with the law
Administered programs with specific performance targets
1.6 Junior Minerals Exploration Incentive
|
Performance measure |
Latest result |
Performance target |
|---|---|---|
|
All applications received are processed and taxpayers notified of their exploration credit allocation within 28 calendar days of the application period closing |
Target met |
100% notifications issued within 28 calendar days of the application period closing |
|
Public reporting data uploaded on data.gov.auExternal Link (and linked to the ato.gov.au website) after determination letters are issued |
Target met |
Published within 56 calendar days of the application period closing |
|
Performance measure |
Performance target |
Performance target |
Performance target |
Data sources |
|---|---|---|---|---|
|
All applications received are processed and taxpayers notified of their exploration credit allocation within 28 calendar days of the application period closing |
100% notifications issued within 28 calendar days of the application period closing |
100% notifications issued within 28 calendar days of the application period closing |
100% notifications issued within 28 calendar days of the application period closing |
ATO systems |
|
Public reporting data uploaded on data.gov.auExternal Link (and linked to the ato.gov.au website) after determination letters are issued |
Published within 56 calendar days of the application period closing |
Published within 56 calendar days of the application period closing |
Published within 56 calendar days of the application period closing |
ATO systems |
1.14 Superannuation Guarantee Scheme
|
Performance measure |
Latest result |
Performance target |
|---|---|---|
|
Superannuation guarantee gap as a proportion of superannuation guarantee contributions |
4.0% or $2,440 million (2017–18) |
See note (a) |
|
Value of super guarantee charge raised (including penalties and interest) |
$1,033.5 million raised |
$812 million raised |
|
Value of super guarantee charge collected |
$674.0 million collected |
$462 million collected |
|
Value of super guarantee entitlements distributed to individuals or superannuation funds |
$611.2 million |
$421 million |
|
Value of super guarantee debt on hand and the amount of super guarantee debt irrecoverable at law or uneconomical to pursue |
$2.4 billion debt on hand $74.6 million not pursued |
$2.7 billion debt on hand $195 million not pursued |
(a) Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available
|
Performance measure |
Performance target |
Performance target |
Performance target |
Data sources |
|---|---|---|---|---|
|
Superannuation guarantee gap as a proportion of superannuation guarantee contributions |
See note (a) |
See note (a) |
See note (a) |
ATO systems, models, economic data (b) |
|
Value of super guarantee charge raised (including penalties and interest) |
$845 million raised |
$902 million raised |
$974 million raised |
ATO financial statements |
|
Value of super guarantee charge collected |
$478 million collected |
$513 million collected |
$554 million collected |
ATO financial statements |
|
Value of super guarantee entitlements distributed to individuals or superannuation funds |
$414 million |
$445 million |
$480 million |
ATO financial statements |
|
Value of super guarantee debt on hand and the amount of super guarantee debt irrecoverable at law or uneconomical to pursue |
$2.9 billion debt on hand $198 million not pursued |
$3.1 billion debt on hand $203 million not pursued |
$3.3 billion debt on hand $209 million not pursued |
ATO financial statements |
(a) Reduce the gap to a level as low as practicable given the nature and complexity of the law and the resources available.
(b) For further details, see Principles and approaches to measuring gaps, available at ato.gov.au/taxgap.
1.17 Bad and Doubtful Debts
|
Performance measure |
Latest result |
Performance target |
|---|---|---|
|
Ratio of debt uneconomical to pursue to net tax collections(a) |
New measure for 2021–22 |
Below 1% |
|
Performance measure |
Performance target |
Performance target |
Performance target |
Data sources |
|---|---|---|---|---|
|
Ratio of debt uneconomical to pursue to net tax collections |
Below 1% |
Below 1% |
Below 1% |
ATO systems, ATO financial statements |
Note
(a) This performance measure changed from an output measure to an administered program measure in 2021–22.
1.18 Seafarer Tax Offset
|
Performance measure |
Latest result |
Performance target |
|---|---|---|
|
Eligible taxpayers are aware of how to claim the offset |
100% |
100% |
|
Performance measure |
Performance target |
Performance target |
Performance target |
Data sources |
|---|---|---|---|---|
|
Eligible taxpayers are aware of how to claim the offset |
100% |
100% |
100% |
ATO client survey |
Other administered programs
|
Administered program |
Performance measure |
Latest result |
Data sources |
|---|---|---|---|
|
1.5 Australian Screen and Digital Game Production Incentive |
Value of tax offsets processed |
$349.4 million |
ATO systems |
|
1.7 Fuel Tax Credits Scheme |
Value of claims |
$7.4 billion |
ATO financial statements |
|
1.8 National Rental Affordability Scheme |
Value of tax offsets processed |
$160.0 million |
ATO financial statements |
|
1.9 Product Stewardship for Oil |
Value of revenue collected |
$31.4 million |
ATO financial statements |
|
1.9 Product Stewardship for Oil |
Value of payments processed |
$90.4 million |
ATO financial statements |
|
1.10 Research and Development Tax Incentive |
Value of claims processed for companies claiming the non-refundable research and development tax offset (38.5% of notional R&D deductions) |
$2.1 billion tax offset paid |
ATO financial statements |
|
1.10 Research and Development Tax Incentive |
Value of claims processed for companies claiming the refundable research and development tax offset (43.5% of notional R&D deductions) |
$2.3 billion tax offset paid |
ATO financial statements |
|
1.10 Research and Development Tax Incentive |
Number of claims processed for companies claiming the non-refundable research and development tax offset (38.5% of notional R&D deductions) |
1,468 claims |
ATO systems |
|
1.10 Research and Development Tax Incentive |
Number of claims processed for companies claiming the refundable research and development tax offset (43.5% of notional R&D deductions) |
10,017 claims |
ATO systems |
|
1.10 Research and Development Tax Incentive |
Proportion of offsets processed within service standard timeframes |
85.6% |
ATO systems |
|
1.11 Low Income Superannuation Tax Offset |
Value of entitlements paid |
$703.2 million |
ATO financial statements |
|
1.12 Private Health Insurance Rebate |
Value of rebates processed |
$235.5 million |
ATO financial statements |
|
1.13 Superannuation Co-contribution Scheme |
Value of entitlements paid |
$120.8 million |
ATO financial statements |
|
1.15 Targeted Assistance through the Taxation System |
Value of interest payments processed |
$92.0 million |
ATO financial statements |
|
1.16 Interest on Overpayments and Early Payments of Tax |
Value of credit interest applied to client accounts |
$121.0 million |
ATO systems |
|
1.19 Economic Response to the Coronavirus |
Value of Hiring Credit paid |
Not reported yet |
ATO financial statements |